https://www.taxtmi.com/caselaws?id=102462 Moulded plastic wheels were held to fall under sub-heading 3926.90 as articles of plastic rather than under sub-heading 8716.00 as parts of trailers, semi-trailers or other non-mechanically propelled vehicles. The classification turned on the material and actual use of the goods: Note 2(b) to Section XVII excluded plastic parts of general use, and the wheels were found to be plastic items used in trolleys, baggage movers, toys and furniture. They did not acquire vehicle-part classification merely because one use was connected with vehicles. en-us Tue, 21 May 2002 00:00:00 +0530 Tue, 14 Feb 2012 18:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102462 Moulded plastic wheels were held to fall under sub-heading 3926.90 as articles of plastic rather than under sub-heading 8716.00 as parts of trailers, semi-trailers or other non-mechanically propelled vehicles. The classification turned on the material and actual use of the goods: Note 2(b) to Section XVII excluded plastic parts of general use, and the wheels were found to be plastic items used in trolleys, baggage movers, toys and furniture. They did not acquire vehicle-part classification merely because one use was connected with vehicles. Case-Laws Central Excise Tue, 21 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102462